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IGST_Act_2017

Section / Rule Number Content


60 Transfer of income where there is no transfer of assets
61 Revocable transfer of assets
62 Transfer irrevocable for a specified period
63 "Transfer" and "revocable transfer" defined
64 Income of individual to include income of spouse, minor child, etc.
65 Liability of person in respect of income included in the income of another person